How the levy works
The France low-value levy operates on an honor system where the seller is the responsible taxpayer. This is similar to how US sales tax works for remote sellers.
- Amount: 2 EUR per HS code per parcel
- Threshold: Applies to parcels valued under 150 EUR
- Scope: All inbound cross-border parcels from outside the EU (intra-EU shipments are excluded)
- Collection: La Poste will not collect this levy upon delivery—it is not an importer of record obligation
- Remittance: Handled separately, outside of the shipment itself
- First remittance: Due April 1, 2025, covering all of March
Starting July 1, 2025, when the EU removes its de minimis threshold and introduces a 3 EUR duty fee on low-value imports, parcels entering France will be subject to both the 2 EUR France levy and the new 3 EUR EU fee.
This levy works differently from recent fees introduced in Italy and Romania. Packages will not be held or stopped at customs, and the levy is not collected upon delivery.
What this means for you
If you use the Landed Cost guarantee, Zonos handles everything:
- Zonos calculates the 2 EUR levy per HS code and includes it in landed cost quotes.
- Zonos has a fiscal representative in France to remit the levy directly on your behalf.
- No additional action is required on your part.
Does this levy apply to intra-EU shipments?
No. The 2 EUR levy applies only to inbound cross-border parcels from outside the EU. Shipments originating within the EU are excluded.
Is this the same as the fees introduced in Italy and Romania?
No. Unlike Italy's and Romania's recent fees, packages entering France will not be stopped or held at customs, and La Poste will not collect the levy upon delivery. Remittance is handled directly by the seller (or by Zonos on your behalf), separate from the shipment process.
When is the first remittance due?
The first remittance is due April 1, 2025, covering all shipments made during March 2025.
What happens after July 1, 2025?
Starting July 1, 2025, the EU is removing its de minimis threshold and introducing a new 3 EUR duty fee on low-value imports. Parcels entering France will be subject to both the 2 EUR France levy and the new 3 EUR EU fee.
France low-value levy
Learn how France's cross-border parcel levy affects your shipments.
Effective March 1, 2025, France implemented a 2 EUR levy per HS code on all inbound cross-border parcels valued under 150 EUR. This levy applies to shipments from outside the EU and is separate from—and in addition to—the EU VAT collected via IOSS.